GTA - the appellant who is financing the purchase of fertilizer ...
GTA Not Liable for Service Tax on Fertilizer Transport: Not a Consignor or Consignee.
March 14, 2017
Case Laws Service Tax AT
GTA - the appellant who is financing the purchase of fertilizer by the primary cooperative societies is also bearing the cost of transportation on behalf of the consignees - being neither a consignor nor the consignee, no service tax liability - AT
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